Stephen Timms: The policy of the Inland Revenue and HM Customs and Excise on coming to arrangements about costs (in the context of High Court cases) was set out on 12 March 1980 by Mr Peter Rees (then Minister of State at the Treasury).
	This statement updates that policy in relation to cases which will be considered in the Tax Chamber of the First-tier Tribunal, or the Finance and Tax Chamber of the Upper Tribunal, after 1 April 2009 following the changes made under the Tribunals, Courts and Enforcement Act 2007.
	The general rule in the appeal courts is that the losing party risks having to pay the other side's costs, and I do not think it would be right to treat tax cases differently as a matter of course.
	However, HM Revenue and Customs (HMRC) exercise their discretion and are willing in appropriate circumstances, and in particular where it is they who are appealing against an adverse decision, to consider waiving any claim to costs in cases before the Upper Tribunal or the appeal courts, or to consider making other arrangements—this may also extend to cases before the First-tier Tribunal.
	In the minority of cases categorised as complex, where costs can be awarded in the Tax Chamber of the First-tier Tribunal other than for unreasonable behaviour, the appellant can ensure that there is no risk of them bearing HMRC's costs by opting for the costs rules not to apply.
	In considering the exercise of HMRC's discretion, influential factors include the risk of financial hardship to the other party, the involvement of a point of law the clarification of which would be of significant benefit to taxpayers as a whole and the efficient collection and management of revenue for which HMRC have responsibility.
	If HMRC are to come to an arrangement of this nature, they would expect to do so in advance of the hearing and following an approach by the taxpayer involved.

Margaret Beckett: My hon. Friend the Under-Secretary of State for Transport (Paul Clark) and I are today announcing £170 million of capital support from the Community Infrastructure Fund for 29 transport projects in the growth areas and growth points that will help to unlock housing, and a further 26 projects that are being invited to submit full business cases for further consideration.
	The housing market is experiencing significant challenges as a result of turbulence in the global financial markets. The growth areas and growth points are playing a critical role in helping us to meet these challenges, with plans to build 35 per cent. above previously planned levels. But if the infrastructure support for these new homes is not in place, their construction will be delayed when we need them most, hampering the economy's recovery. This means we need to be investing today in tomorrow's infrastructure. The long-term challenge to meet the housing needs of an ageing, growing population, while helping families and first time buyers priced out of the property market, remains. The Government are committed to promoting the long-term stability of the housing market and meeting the long term challenge of increasing housing supply.
	The Community Infrastructure Fund is one of Government's key mechanisms for supporting housing growth. As a joint Communities and Local Government and Department for Transport fund, it is designed to specifically support small and medium scale transport schemes that unlock housing growth. One hundred million pounds has already been allocated to 13 schemes in the Thames Gateway. A further £200 million has been ring-fenced to support the growth areas and growth points over the CSR07 period.
	Today's announcement allocates £170 million of this for 29 transport schemes in the growth areas and growth points that will support the delivery in housing growth over the next two years. The list projects include:
	New public transport facilities, such as the new South East Hampshire Bus rapid transit scheme;
	New road and junction improvements, such as the improvements to the Southgate area of Kings Lynn which will support the development of 900 new homes;
	Innovative transport solutions that will ensure smoother traffic flows and reduced congestion such as the A14 ramp metering scheme in Kettering and the urban traffic management scheme in Aylesbury; and
	Schemes to improve sustainability, such as the Wichestowe Pedestrian and Cycle Bridge which will provide a sustainable means for the new development at Wichelstowe to access the town centre in Swindon
	Another 26 schemes from the second round growth points have been shortlisted to submit full business cases for consideration for a further £30 million from the community infrastructure fund together with any remaining funding from the first round. This includes projects to provide a new rail station at Chorley, new cycling facilities at Ellesmere Port and road improvements to service high frequency bus services in Newcastle.
	The Community Infrastructure Fund is being managed on behalf of Government by the Homes and Communities Agency. This funding is in addition to the £833 million already provided to the growth areas and growth points from the growth fund over the CSR07 period.
	Further details of the schemes that have been allocated funding have been placed in the Library of the House.